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Topics – Partnerships Guides T4068, Guide for the Partnership Information Return (T5013 Forms) T5013-INST, Statement of Partnership Income – Instructions for recipient Forms T5013, Statement of Partnership Income T5013-1, Part IX.1 Income Tax Calculation – SIFT Partnership T5013-FIN, Partnership Financial Return T5013SCH1, Partnership's Net Income (Loss) for Income Tax Purposes – Schedule 1 T5013SCH2, Charitable Donations, Gifts, and Political Contributions – Schedule 2 T5013SCH5, Allocation of Salaries and Wages, and Gross Revenue for Multiple Jurisdictions – Schedule 5 T5013SCH6, Summary of Dispositions of Capital Property – Schedule 6 T5013SCH8, Capital Cost Allowance (CCA) – Schedule 8 T5013SCH9, List of Partnerships – Schedule 9 T5013SCH12, Resource-Related Deductions – Schedule 12 T5013SCH50, Partner's Ownership and Account Activity – Schedule 50 T5013SCH52, Summary Information for Partnerships that Allocated Renounced Resource Expenses to their Members – Schedule 52 T5013SCH58, Canadian Journalism Labour Tax Credit T5013SCH63, Return of Fuel Charge Proceeds to Farmers Tax Credit T5013SCH65, Air Quality Improvement Tax Credit – Schedule 65 T5013 SCH 74, Clean Hydrogen Investment Tax Credit T5013 SCH 75, Clean Technology Investment Tax Credit T5013 SCH 76, Clean Technology Manufacturing Investment Tax Credit T5013 SCH 78, Carbon Capture, Utilization, and Storage Investment Tax Credit T5013 SCH 130, Partnership Interest and Financing Expenses and Interest and Financing Revenues T5013SCH100, Balance Sheet Information – Schedule 100 T5013SCH125, Income Statement Information – Schedule 125 T5013SCH141, General Index of Financial Information (GIFI) – Additional Information T5013SCH444, Eligible Yukon Mining UCC and Eligible Yukon UCC Worksheet for Partnerships T5013SUM, Summary of Partnership Income T106, Information Return of Non-Arm's Length Transactions with Non-Residents T1134, Information Return Relating To Controlled and Not-Controlled Foreign Affiliates T1135, Foreign Income Verification Statement T1141, Information Return in Respect of Contricutions to Non-Resident Trust, Arrangements or Entities T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trus t Page details 2025-07-30 ...

FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities Fuel Charge Notice January 2025 This version replaces the one dated November 2023. ... The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... For information on how to make an enquiry on the fuel charge or to request additional information on the application of the fuel charge for each type of registration, go to Contact information – Excise and Specialty Tax Directorate. ...

Closing inventory The closing inventory is the sum of lines A and B, minus line C, plus or minus any adjustments on line D, and the result is entered on this line: (A + B) – C ± D The closing inventory of unpackaged cannabis products will become the opening inventory for the following reporting period. ... Closing inventory The closing inventory is the sum of lines E and F, minus line G, plus or minus any adjustments on line H, and the result is entered on this line: (E + F) – G ± H This closing inventory of packaged cannabis products will become the opening inventory for the following reporting period. ... Closing inventory (column F) The closing inventory is the sum of columns A and B, minus columns C and D, plus or minus any adjustments in column E, and the results for each respective jurisdiction are entered in this column F: A + B – C – D ± E This closing inventory of cannabis excise stamps will become the opening inventory for the following reporting period, for each respective jurisdiction. ...

Closing inventory The closing inventory is the sum of lines A and B, minus line C, plus or minus any adjustments on line D, and the result is entered on this line: (A + B) – C ± D The closing inventory of unpackaged cannabis products will become the opening inventory for the following reporting period. ... Closing inventory The closing inventory is the sum of lines E and F, minus line G, plus or minus any adjustments on line H, and the result is entered on this line: (E + F) – G ± H This closing inventory of packaged cannabis products will become the opening inventory for the following reporting period. ... Closing inventory (column F) The closing inventory is the sum of columns A and B, minus columns C and D, plus or minus any adjustments in column E, and the results for each respective jurisdiction are entered in this column F: A + B – C – D ± E This closing inventory of cannabis excise stamps will become the opening inventory for the following reporting period, for each respective jurisdiction. ...

Dual tax rates – Example 1 Income earned in one province or territory Example Corp X earned all of its income in 2024 from its permanent establishment in Newfoundland and Labrador. ... Least of lines 400, 405, 410, and 428 in the federal small business deduction calculation (from the T2 return) − 78,000 Amount taxed at higher rate = $12,000 Calculation of Newfoundland and Labrador tax payable: Taxes payable at the lower rate: $78,000 × 2.5% $1,950 Plus: Taxes payable at the higher rate: $12,000 × 15% + 1,800 Newfoundland and Labrador tax payable = $3,750 Forms and publications T2 Corporation Income Tax Return Page details 2025-05-21 ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island. ... However, because the written agreement of purchase and sale was entered into after June 16, 2016, and before October 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 14%: HST = $350,000 × 14/114 = $42,982.46 Consideration = $350,000 − $42,982.46 = $307,017.54 However, the builder is considered to have collected the HST at 15%: HST = $307,017.54 × 15% = $46,052.63 Self-supply of new housing A builder who constructs or substantially renovates new housing for rental purposes is generally considered to have made a taxable “self-supply” (sale and repurchase) of the housing when the builder gives possession or use of the housing, or a unit in it, under a lease, licence, or similar arrangement to an individual who is the first to occupy the housing as a place of residence. ...

Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Statement of account and payment on existing balance remittance voucher – PD7D(X) On this page What is a PD7D(X) How often is a PD7D(X) sent What to do if you received a PD7D(X) What is a PD7D(X) The PD7D(X) is a notice that is generated as per your request when there is an existing balance owing. ... Learn more: Statement of account for current source deductions – Regular and quarterly remitters – PD7A. ...

Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Request for tax deductions, CPP and EI information if you remit late – PD1114 On this page What is a PD1114 How to respond to a PD1114 request What happens if you do not respond What is a PD1114 The PD1114 is sent to you when a CPP, EI or income tax remittance is expected but not received. How to respond to a PD1114 request You must respond to the PD1114 request and provide an explanation: if a remittance has been made but not received by the Canada Revenue Agency the reason for not remitting a payment You can send your response by: using the online services at CRA sign-in services and select " Respond to notices "; fax at the number or by mail to the address provided on the PD1114 (using the Remittance breakdown form); phone at 1-800-959-5525. ...

Void If you make an error on a T5008 slip, enter a " ✓ ". We will disregard transactions on voided T5008 slips during processing. ... Additional T5008 Summary If this is an additional T5008 Summary, enter a " ✓ " in the box provided. ... If not, enter a " ✓ " in the "No" box. For more information, see Chapter 8- Unclaimed proceeds of disposition. ...

Void If you make an error on a T5008 slip, enter a " ✓ ". We will disregard transactions on voided T5008 slips during processing. ... Additional T5008 Summary If this is an additional T5008 Summary, enter a " ✓ " in the box provided. ... If not, enter a " ✓ " in the "No" box. For more information, see Chapter 8- Unclaimed proceeds of disposition. ...